Discussion Questions

Chapter 2 Discussion Questions

• Identify the stakeholders and how they were affected by Heene’s actions?

The stakeholders in the “Balloon Ball Hoax” are the boy, Falcon Heene; the parents, Richard and Mayumi Heene; brothers, Bradford and Ryo Heene; Larimer County sheriff, Jim Alderman; Denver International Airport travelers and employees; National Guard unit; local police; search and rescue teams; media and news services; Colorado taxpayers; and the public.The public through the media watched and worried about the fate of the boy in the balloon. Colorado taxpayers footed the bill for the $50,000 costs of personnel time, equipment and other incidentals to track the balloon, search and rescue mission, and investigation of the hoax. Denver International Airport closed to avoid collision with the balloon. Travelers were delayed and flights rerouted or rescheduled. Airport employees had to remain calm and courteous as travelers became frustrated with delays, missed flight times, and rescheduling.Local police, the National Guard unit, and search and rescue teams spent hours and used expensive equipment to track and hunt for the balloon and boy while Falcon was safe the whole time. Sheriff Jim Alderman had to conduct investigations under intense media scrutiny. At first, the media was incredulous that the parents were being questioned and investigated. Then Mr. Alderman was ridiculed for not detecting the hoax sooner.Ethical Obligations and Decision Making in Accounting Text and Cases 3rd Edition Mintz Solutions Manual Visit TestBankDeal.com to get complete for all chapters

Falcon Heene was used by his parents to pull off the hoax that he was on a hot air balloon that had escaped it tether. Falcon was expected to lie and help his parents with the hoax.His brothers, Bradford and Ryo, were also expected to lie and help the parents. Media attention was focused on all of the sons as the story played out. Falcon explained on CNN Larry King Live in response to a question from Wolf Blitzer that he was hiding and not responding to his name because of the show.The parents, Richard and Mayumi Heene, used the hoax to create and garner attention so that they could get their own reality television show. Their actions were a result of egoism. The need for media attention was the utmost reason for the hoax, and the hoax was carried out without regard for anyone else or cost to the taxpayers. Richard Heene had called the media and Federal Aviation Administration (FAA) twice while the balloon was aloft.The media and news services followed the story in detail. Journalism ethics and skepticism were forgotten in the thrill of chasing the story and being the first to report updates.As a result of the hoax, Sheriff Jim Alderman considered charges against the Heenes for conspiracy, contributing to the delinquency of a minor, making a false report to authorities, and attempting to influence a public servant. Some of these charges are felonies and carry a maximum sentence of six years in prison.Richard Heene pled guilty to the felony charge of attempting to influence a public servant and received four years’ probation. He was prohibited from receiving any financial

benefit from the case during the period of the probation and received 90 days of jail time with 60 days being work release time. Richard pled to more severe felony charge so that his wife could be charged with misdemeanor, a lesser charge. She, thereby, could avoid deportation back to Japan. Mayumi pled guilty to false reporting to authorities. She was sentenced to 20 days in jail, which she can serve on weekends after her husband’s release.Sheriff Alderman sought and was awarded full restitution of approximately $50,000 for the cost of investigating the hoax. The FAA sought and was awarded a fine of $11,000.Update on what happened to the family: in 2012, Mr. Heene helped support his family by becoming the Aluminum Man, the aluminum foil-covered superhero. He also had an invention called the “Heene Duty,” a “truck transformer” for flat bed trucks that transforms into tool boxes, workstations and picnic tables as well as still trying to cash in on the reality TV craze with his ‘Richard Heene: Psyence Detective‘ and an appearance on ‘Wife Swap.’

• What stage of moral reasoning is exhibited by Richard Heene’s actions? Do

you believe the punishment fit the crime? Why or why not?Richard Heene was reasoning at stage 2 (satisfying one’s own need) in the staging of the balloon hoax. In pleading guilty to a felony charge, Richard was reasoning at stage 3 in the sense that he was showing loyalty to his wife.

As you discuss the case, be sure to consider that students may have many different opinions about whether the punishment fits the crime. It is their ability to reason ethically that is most important.

• How do you assess at what stage of moral development in Kohlberg’s model

you reason at in making decisions? Are you satisfied with that stage? Do you believe there are factors or forces preventing you from reasoning at a higher level? If so, what are they?Students are usually at stage 2 two (pursuit of self-interests) or stage three (influenced by peers) in that they try to do what is expected of them by others. However, many students are at stage 4 because they respect the laws and believe they apply to all, including themselves. One goal of an accounting ethics class is to help students move into the post- conventional stage.Some students will erroneously believe they are at higher levels of reasoning and explain it by saying that they choose their own ethical principles to follow rather than following the law. For this to be a correct position, the principle would have to apply to themselves and to others equally. If they do not like to pay sales taxes, do they skip all taxes? Do you they think others should skip the taxes they do? How is a fair determination made that considers the interests of all parties?Also, ask students if they are consistently reasoning at the same level for all ethical dilemmas. Some students may have a family and may reason at a higher level on family dilemmas than those that occur at work.